U.S.

STANDARD GENERAL LEDGER 

(USSGL) BOARD

PURPOSE AND BYLAWS

Department of the Treasury

Bureau of the Fiscal Service

For questions regarding the USSGL Board, the Issues Resolution Committee (IRC), or the

USSGL Bylaws, call the Director, USSGL/TFM Division at (202) 874-6689.

Approved in 2016 by the USSGL Board
TABLE OF CONTENTS

Page

Introduction........................................................................................... 1

I. Purpose ....................................................................................... 2

II. Organization/Procedures............................................................ 3

III. USSGL Process.......................................................................... 13

IV. TFM USSGL Supplement.......................................................... 14

V. Compliance................................................................................. 16

Appendices

A. USSGL Process Flowchart ................................................... 17

B. USSGL Issues Form.............................................................. 18

C. USSGL Website Overview ................................................. 19
1

INTRODUCTION

Under the direction of the Office of Management and Budget (OMB), the 

Department of Transportation formed an interagency task force to develop the 

USSGL. The USSGL was issued in July 1986 as a supplement to the Treasury 

Financial Manual (TFM). The USSGL was approved by the central agencies (the 

Department of the Treasury, OMB, and the General Accounting Office). Shortly 

thereafter, the Bureau of the Fiscal Service was given responsibility for the USSGL

per TFM Volume I, Bulletin No. 87-08. In August 1987, Bureau of the Fiscal 

Service established the USSGL Advisory Work Group to review, ensure the

accuracy of, and maintain the USSGL. As the need to revise the USSGL Chart of 

Accounts became evident and the roles and duties of the USSGL Advisory Work

Group members expanded, the USSGL Advisory Work Group’s name was changed

in 1990 to the USSGL Board, frequently referred to as the Board. The Board created

an Issues Resolution Committee (IRC) that serves as the primary workgroup

responsible for maintaining the USSGL. The IRC is comprised of members of the

Board or their designees,

and its members work under the direction of the Board to carry out the Board’s 

functions.

The Board and the IRC coordinate their efforts with the Federal Accounting 

Standards Advisory Board (FASAB), the Chief Financial Officers’ (CFO) Council, 

and the Government Accountability Office (GAO, formerly the General

Accounting Office). This coordination ensures that the actions of the Board agree 

with the standards set by these bodies.

The following pages provide the purpose and bylaws for the Board through the 

collaborative efforts of Bureau of the Fiscal Service, OMB, and the executive

agencies of the Federal Government.
2

Purpose

I. PURPOSE

The USSGL Board, or the Board, under the auspices and direction of OMB 

and Bureau of the Fiscal Service, governs the operation and maintenance of

the USSGL (TFM Volume I, USSGL Supplement). The Board’s objectives

and mission include the following:

• Approving all changes to the USSGL Chart of Accounts;

• Assisting in the maintenance and development of standard accounting 

transactions in the Federal Government related to the USSGL;

AND

• Identifying and resolving issues affecting specific Governmentwide 

standard reporting within the purview of the USSGL.
3

Organization/Procedures

II. ORGANIZATION/PROCEDURES 

A. General

Bureau of the Fiscal Service created the Board and the IRC to carry

out the functions of the USSGL. The IRC is a workgroup of the

Board and is comprised of Board members or their designees.

1. USSGL Board

The Board (Appendix A) is a forum made up of representatives from 

various agencies/departments.Its members discuss Federal financial 

management issues and determine the actions necessary and pertinent 

to maintaining the USSGL.

a. Bureau of the Fiscal Service

On September 30, 1987, Bureau of the Fiscal Service was given

responsibility for the USSGL. Bureau of the Fiscal Service

provided a USSGL Program Director and a permanent staff to

support the Board in carrying out its duties and functions. The

USSGL Program Director and the Bureau of the Fiscal Service

support staff are permanent members of the Board and the IRC.

Bureau of the Fiscal Service is responsible for recruiting and

maintaining agency support for the Board and the IRC. In

addition, Bureau of the Fiscal Service assists in the identification 

and resolution of issues and requirements affecting the TFM as it 

pertains to the USSGL.

b. OMB

OMB’s representatives attend Board and IRC meetings. When 

requested, an OMB official may give a presentation to the Board 

and/or IRC based on specific OMB policies and procedures. In 

addition, OMB assists the Board in the identification and 

resolution of issues affecting OMB policy guidance and reporting 

requirements related to the USSGL. OMB works with Bureau of 

the Fiscal Service to provide support to the Board and the IRC.
4

Organization/Procedures

2. IRC

The IRC is a workgroup comprised of Board members, designated 

agency representatives, and Bureau of the Fiscal Service staff

members. Some of the IRC members are assigned by their agencies

on a permanent basis; others participate only on occasion, based on

their expertise. The agency representatives provide operational

technical expertise to the IRC to facilitate the development of

standard USSGL accounts and transactions. The IRC focuses on the

identification, prioritization, and resolution of issues related to the

USSGL. Meetings are held to identify and discuss various Federal

financial management issues that currently affect the USSGL and

those that will affect it in the future.

The IRC prepares documentation to be presented to the Board. At the 

request of OMB or Bureau of the Fiscal Service, the IRC works on

projects that impact the USSGL and may require the development of

standard accounting transactions, new accounts, attributes, or

crosswalks.

The IRC’s efforts are coordinated with FASAB, GAO, and the CFO 

Council to ensure that there is adherence to the financial standards 

established by these bodies. The work of the Board will not 

contradict previously set Federal financial management standards.

B. Membership

1. Composition of the Board

The CFOs of major agencies/departments(or the CFO designees) 

must select representatives and must define the length of a 

representative’sterm. Each CFO may select no more than two Board 

members.
5

Organization/Procedures

The current composition of the Board is as follows:

a. Voting members

Representativesfrom all executive agencies required to implement 

the USSGL are the voting members on the Board. Agencies that 

are currently not represented on the Board must obtain approval 

from Bureau of the Fiscal Service before a Board representative

may be accepted. Independent agencies are collectively represented

by one Board member, who also is a voting member. This Board

member forwards pertinent information to the other independent

agencies.

b. Nonvoting members

OMB, GAO, FASAB, and Bureau of the Fiscal Service staff

members are nonvoting members on the Board (the

Department of the Treasury can be represented by a Bureau of 

the Fiscal Service employee). These members serve in an 

advisory capacity to the Board on specific issues or projects.

2. Members of the IRC

a. Bureau of the Fiscal Service

The USSGL Program Director is a permanent member of the IRC. 

Bureau of the Fiscal Service staff members may be appointed by

the Director to chair a committee or provide assistance with

projects and administrative requirements.

b. OMB

A permanent representative is assigned to act as a liaison between 

the IRC and OMB. This person is an active member of the IRC and 

provides expertise on the various OMB policies for both financial 

management and budget operations.
6

Organization/Procedures

c. Major Agencies and Independent Agencies

The Board members and other subject matter experts are 

invited to attend IRC meetings. As the USSGL issues change, 

the agencies and departments represented on the IRC may 

change to assure that the proper expertise and experience is 

used.

C. Roles/Duties of Members

1. Bureau of the Fiscal Service

a. USSGL Program Director

The USSGL Program Director identifies emerging issues and 

problem areas and initiates projects to resolve such issues or 

problems.

Other duties of the Program Director include:

• Serving as the key representative/spokesperson on behalf of 

the Board.

• Working with the central agencies to coordinate and resolve 

issues for the Board.

• Coordinating and delegating duties within the Board and

IRC.

• Coordinating efforts with FASAB, GAO, and the CFO 

Council.

• Casting the deciding vote in case of a tie.
7

Organization/Procedures

b. Bureau of the Fiscal Service Staff Members

The Bureau of the Fiscal Service staff members support the

Board and the IRC. They facilitate the activities of the Board and

the IRC to ensure that all assigned projects are completed timely.

The Bureau of the Fiscal Service staff members provide IRC

members with materials (for example, minutes of the previous

meetings and reference materials) to forward to the appropriate

agency personnel. They update and distribute the USSGL.

Other duties of Bureau of the Fiscal Service staff members include:

• Coordinating all Governmentwide standard reporting 

requirements.

• Distributing USSGL information to designated target audiences 

within the financial community.

• Conducting seminars, workshops, etc., for the Board and the 

financial community.

• Formulating and documenting standard accounts and 

transactions.

• Developing conceptual frameworks.

2. OMB

The OMB members provide information about OMB policy and 

guidance that may impact the USSGL to the Board. Also, the OMB 

members participate collaboratively on the Board.

Other OMB members’ duties include:

• Circulating/distributing information to the appropriate OMB

offices for comment and/or implementation.
8

Organization/Procedures

• Ensuring that OMB reporting requirements and policy guidance 

are updated to implement USSGL resolutions that have OMB 

concurrence.

• Advising OMB management of USSGL changes, project status, 

and itineraries.

3. Other Board Members

The other Board members’ duties include:

• Participating in Board meetings (as necessary).

• Serving as agency liaison on USSGL issues.

• Coordinating and circulating USSGL proposals through 

appropriate agency personnel for comment.

• Advising the agency/department-levelCFO or the CFO designee 

of project status.

• Serving as a member of IRC subcommittees.

• Voting on recommendationsto change the USSGL.

• Presenting USSGL issues to the Board or the IRC and 

contributing to their successful resolution.

• Consulting with agency operational experts on subjects under 

discussion and at times bringing them to the Board or IRC 

meetings.

• Reviewing documents, proposals, and exposure drafts affecting 

the USSGL and providing input.
9

Organization/Procedures

4. IRC Members

The IRC members duties include:

• Serving as a member of IRC subcommittees.

• Reviewing new issues to determine their validity.

• Prioritizing issues.

• Suggesting solutions, inviting subject matter experts, and assisting 

on projects to carry out the work of the IRC.

• Testing proposed accounts and accounting transactions to ensure 

that they meet USSGL and Governmentwide accounting and 

reporting requirements.

• Presenting recommended project changes to the Board.

• Providing input to update central agency reporting requirements.

• Performing other duties, as assigned.

5. Attendance at Meetings 

a. Board Meetings

(1) The Board meets as necessary. All Board

members or their designee should attend all meetings.

(2) Others may attend the Board meeting upon approval from

Bureau of the Fiscal Service and/or their Board representative

member.

b. IRC Meetings

(1) Meetings are held as needed with a minimum of four 

per year. Various agency representatives, depending on

their expertise and their agency’s interest in the subject

matter, attend.

(2) A Board member or a designee may attend meetings.
10

Organization/Procedures

6. Voting Rights

USSGL Board

The Board members are entitled to one vote per agency or 

department (Independent Agencies collectively have one vote). 

Voting results are based on a majority, with the USSGL Program 

Director having the deciding vote in case of a tie.

The following Board agencies have voting membership: 

Department of Agriculture

Department of Commerce 

Department of Defense 

Department of Education 

Department of Energy

Department of Health and Human Services

Department of Homeland Security

Department of Housing and Urban Development

Department of Interior

Department of Justice

Department of Labor 

Department of State 

Department of Transportation 

Department of the Treasury

Department of Veterans Affairs 

Environmental Protection Agency 

General Services Administration

National Aeronautics and Space Administration

National Science Foundation

Nuclear Regulatory Commission

Office of Personnel Management 

Small Business Administration 

Social Security Administration

U.S. Agency for International Development

Independent Agencies (Small Agency Council)
11

Organization/Procedures

7. Powers 

a. Bureau of the Fiscal Service

Bureau of the Fiscal Service is empowered to:

• Establish agendas and conduct the Board and IRC meetings.

• Coordinate the TFM process for the USSGL Supplement.

• Represent the Board and its interests/concerns at various 

meetings.

• Submit issues to the Board/IRC.

• Cast the deciding vote on tie votes of Board members.

 Present changes for approval to USSGL Section III (Account 

Transactions), Section IV (Account Attributes), Section V 

and Section VI (Crosswalks), and Section VII (Edits and 

Validations), without Board approval if the change does not 

affect USSGL Sections I or II.

b. OMB

OMB is empowered to:

• Raise issues to the Board/IRC.

• Prescribe accounting policies and objectives for standard 

accounting transactions.

• Assist in formulating the IRC/Board agenda, which includes 

special projects and proposed legislation.

• Represent the Board and its interests/concerns.

c. USSGL Board Members

The Board members are empowered to:
12

Organization/Procedures

• Vote on all USSGL proposals that affect Section I, Chart of

Accounts, and/or Section II Accounts and Definitions.

• Coordinate with the USSGL Program Director the need for 

additional information or guidance on outstanding issues 

and/or proposals’

• Designate members for the IRC when the IRC is working on 

issues that pertain to their agency.

d. IRC Participants

The IRC participants are empowered to:

• Determine the priorities for resolving issues/problems 

submitted to the USSGL.

• Make changes to USSGL Section III (Account 

Transactions), Section IV (Account Attributes), Section V 

and Section VI (Crosswalks), and Section VII (Edits and 

Validations) without Board approval if the change does not

affect USSGL Sections I or II.

• Assist in formulating the agenda for Board meetings and 

selecting participants to make proposals to the Board.

• Identify and request personnel with the technical skills 

necessary for the IRC to successfully resolve an issue.

• Develop proposals for the Board’s consideration and vote.
USSGL Process

13

III. USSGL PROCESS

The USSGL process includes the following:

a. Review of new issues to determine their validity.1(Subcommittees will be 

established to work on special projects when necessary.)

b. Prioritization of the valid issues.

c. Assignment of projects to IRC members when appropriate to suggest solutions 

to issues.

d. Presentation of subcommittee findings to the IRC.

e. Response to technical concerns when proposals are under review 

and providing updates.

f. Vote by the IRC on recommended proposals. (One vote is permitted per agency.)

g. Presentation of recommended changes to the Board.

h. Review of IRC proposals by the Board for 60 days prior to voting. 

(The review period may be altered depending on current priorities.)

i. Vote by the Board on IRC proposals. (Members voting “No”

on a proposal must respond to the Bureau of the Fiscal Service USSGL

Program Director with their vote describing why they voted “No” on a proposal.

Also, the responses should present possible alternatives.)

j. Initiation of the final steps to incorporate approved proposals into the USSGL

and other reporting requirements.

k. Review of written comments provided by an agency staff member who voted 

against an IRC proposal submitted to the Board for vote and determination of 

appropriate action.

l. Development and distribution of interim changes, accounting cases, and/or 

concept papers to the Board members and/or to the Federal

financial community prior to USSGL update.

m. Assistance in updating and distributing the USSGL.

1Submit issues using the USSGL website Issue Submission Form. (See Appendix B.)
14

TFM USSGL Supplement

IV. THE TFM USSGL SUPPLEMENT

The USSGL, TFM Volume I, Supplement , provides a uniform Chart of Accounts to

standardize Federal agency accounting that supports the preparation of standard

external reports required by central agencies. OMB and Bureau of the Fiscal 

Service regulations require agencies to use the USSGL to accumulate and report

standard financial data (to access this data, see Appendix C). The USSGL Chart of

Accounts identifies and defines budgetary, proprietary, and memorandum accounts

to be used in agencies’ accounting systems. The USSGL is generic for the Federal

Government and is not intended to reflect any single Federal agency’s accounting 

system.

The USSGL is composed of six sections: 

Section I – Chart of Accounts

Section II – Accounts and Definitions 

Section III – Account Transactions 

Section IV – USSGL Account Attributes

Section V – USSGL Crosswalks to Standard External Reports

Section VI – USSGL Crosswalks – Reclassified Statements

Section VII – GTAS Edits and Validations

Section I. Chart of Accounts

The Chart of Accounts provides the basic structure of the USSGL. It incorporates 

proprietary, budgetary, and memorandum accounts. The proprietary and budgetary 

accounts are both self-balancing sets of accounts. The budgetary accounts, set forth

in the 400000 series, are used to record budgetary resources and final status 

required for fund control and to generate budgetary reports required by the central 

agencies. The proprietary accounts include the 100000 through 700000 series with

the exception of the 400000 series and are used to record assets, liabilities, and 

Government equity in agencies’ accounting systems. In addition, they are used to 

generate proprietary financial statements required by the central agencies. All 

agencies must use the account numbering framework set forth in the Chart of 

Accounts.
15

TFM USSGL Supplement

The 800000 series provides for standard Governmentwide memorandum

accounts. 

Section II. Accounts and Definitions

This section includes the account descriptions and basic information about each 

account, including the account title and the account’s normal balance (debit or 

credit).

Section III. Account Transactions

This section sets forth pro forma journal entries for basic transactions. Budgetary, 

proprietary, and memorandum accounts are included. Debit and credit entries are 

pro forma for both budgetary and proprietary accounts. Also, adjusting and closing 

entries are included.

Section IV. USSGL Account Attributes

This section provides the attributes needed to subdivide data accumulated in a 

USSGL account to meet specific central agency reporting requirements and/or to 

provide additional fund control. Data identified with a general ledger account may 

be termed a “data element” or a “subaccount.” These data elements are noted in the 

report crosswalks found in USSGL Sections V and VI.

Sections V and VI. USSGL Crosswalks

These sections provide crosswalks to specific reports required by Bureau of the 

Fiscal Service and OMB. The crosswalks provide the USSGL accounts and data

elements required to derive the amount to be placed on each line of a report.

Section VII, GTAS Edits and Validations

This section provides validations and edits for data submitted in GTAS. Edits 

compare an agencies’ GTAS trial balance with USSGL rules and with data from 

other authorative sources (CARS for example). These edits may be proposed or 

fatal. Validations ensure that the attributes reported by agencies’ GTAS trail 

balance are valid for the USSGL account. All validations are fatal.
16

Compliance

V. COMPLIANCE

In accordance with the TFM and OMB’s policy guidance, agencies must meet the 

following criteria to be in compliance with the USSGL:

1. An agency’s Chart of Accounts must be consistent with the basic structure 

provided in the USSGL. An agency may, however, accumulate data subsidiary 

to a USSGL account to provide control or management information unique to 

that agency. The system must be capable of rolling up all subsidiary data to the 

USSGL for central agency reporting.

2. An agency’s account titles and definitions must be consistent with the basic 

account titles provided in the USSGL.

3. An agency’s accounting system must incorporate proprietary, budgetary, and 

Governmentwide memorandum accounts. The proprietary and budgetary 

accounts must be self-balancing.

4. An agency’s USSGL must provide for “full implementation of the USSGL at

the transaction level.”

2 The Board defines this as “requiring that the component 

of an agency’s primary accounting system that produces central agency reports

must use the USSGL Chart of Accounts in the records supporting those reports. 

Those records must have clear audit trails back to source documents. 

Conversely, source entry data in the primary accounting system must be

directly traceable to the USSGL accounts used by the central reporting 

module.”

5. The agency must generate USSGL-based trial balances, including data elements. 

These trial balances should support the central agency reports. All agencies 

should have plans to provide for this in their accounting systems if it is not 

already in place. In the interim, agencies may use existing, non-USSGL accounts 

provided that the accounts are crosswalked to USSGL accounts and a trial 

balance of USSGL accounts is generated.

6. The agency must prepare all Governmentwide standard reports identified in

Sections V and VI using the USSGL.

2“CORE Financial Systems Requirement,” by JFMIP and the “Financial Information Systems Strategy for the Federal

Government 1990-1995,” by OMB.
17

Appendix B
18

Appendix B

USSGL Issues Form

(Available at http://www.fms.treas.gov/ussgl/form-issues.html.)

Date of Submission :

Agency Submitted By:

Point of Contact (Name): 

Email Address:

Phone Number:

Name of Agency Representative: 

(Representative will receive a copy of this form.)

Email Address of Agency Representative:

Scope of Issue: Governmentwide 

Agency Specific 

Other

Complete the following lines and attach supporting documentation of issue. 

Affected USSGL Account(s):

Description of Problem:

Relevant References: (cite specific page or section numbers) 

Proposed Solution:
19

Appendix C

USSGL Website Overview

The USSGL website (https://www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm)

provides information related to the Board and IRC. It allows users to have direct access to

the status of USSGL topics and events by downloading information using standard 

communication software. It also informs them of current projects or events that will have 

an impact on the USSGL. The Website is updated as events occur.

The following information is available on the USSGL website:

- Current USSGL Supplement

- USSGL Accounting Guidance

- Contact Information (Agency Representatives and Bureau of the Fiscal 

Service)

- USSGL Meetings

- Other USSGL Related Resources

- Frequently Asked Questions

- Issues Form

The USSGL website offers a subscription function 

(https://www.fms.treas.gov/fmsweb/EmailSubscribeAction.do) that allows subscribers 

to receive notification of USSGL updates.

website

For questions concerning the USSGL website, contact the USSGL staff at

(202) 874-6689.